I would be very interested in getting a complete list of what was involved in going to 400E brakes on my 300E, especially as regards the need to replace the brake master cylinder. I finished the Sportline and Euro light project, and am working on the stereo now. The next project will be the brake conversion, timed to coincide with the next brake fluid flush - new ss lines and fluid at a minimum, 400E calipers and rotors possible depending on cost. Specific cost factors are: 1) Do the rear rotors and calipers need replacing to 400E specs, or are they the same for both cars? 2) Is it necessary to change the master cylinder as well? (I believe that a post by RC imports in the past said it worked OK?) and 3) Is the ABS the same for both cars, or does it need upgrading as well.
If the only difference is the front rotor and caliper type, I will probably do the conversion. If the ABS and master cylinder needs modifications, I will probably stick with what I have. Thanks for the input!

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JCE
87 300E, 62k miles
Smoke Silver